In re the Claim of Montalto

—Appeals from two decisions of the Unemployment Insurance Appeal Board, filed March 17, 1998, which, upon reopening and reconsideration, rescinded its prior decisions filed January 23, 1998 and ruled Early Intervention Center of Suffolk, Inc. liable for unemployment insurance contributions on remuneration paid to claimant and those similarly situated.

Substantial evidence supports the decisions of the Unemployment Insurance Appeal Board finding that Early Intervention Center of Suffolk, Inc. (hereinafter EIC), an agency which arranges for tutorial services for children who are not performing…